A group of doctors see an opportunity to make a bundle by developing a combined patient management and health system billing application. They hire a contract programming firm to develop the program for them, which they will then sell. The programming firm does that. The doctors accept the application as meeting their requirements. Over the next year, they don't manage to sell any copies. While they didn't put much effort into the selling there was money to be made seeing patients they had also expected it to just "sell itself". So, after the year, they sue the programming firm for lost revenues from the sales they didn't make, plus reclaiming the cost of development, plus the value of their time spent answering questions the programmers had during the project. They're claiming millions in damages. The programming firm is determined to fight this tort. What should their defence look like